CLA-2-90:RR:NC:1:119 B83927
Ms. Carol Ann Hoepner
Essential Medical Supply, Inc.
6937-A Stapoint Court
Winter Park, FL 32792-6694
RE: The tariff classification of Walkers from Taiwan
Dear Ms. Hoepner:
In your letter dated March 28, 1997 you requested a tariff
classification ruling.
The articles to be imported are standard walkers with rubber
tips and wheeled walkers which may have various attachments such
as seats, trays and baskets.
The applicable subheading for the walkers will be
9021.19.8500, Harmonized Tariff Schedule of the United States
(HTS), which provides for artificial joints and other orthopedic
or fracture appliances; parts and accessories thereof... other.
The rate of duty will be 2.3 percent.
Walkers are generally used by individuals with a chronic
ailment that substantially limits their ability to walk or stand
unaided. They are therefore eligible for a free rate of duty as
articles specially designed or adapted for the use or benefit of
physically or mentally handicapped persons in subheading
9817.00.96, HTS. All applicable entry requirements must be met
including the filing of form ITA-362P.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Jacques
Preston at 212-466-5488.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division